sec document

                                  UNITED STATES
                        SECURTIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                  SCHEDULE 14A
                                 (RULE 14a-101)

                     INFORMATION REQUIRED IN PROXY STATEMENT

                            SCHEDULE 14A INFORMATION

                  PROXY STATEMENT PURSUANT TO SECTION 14(a) OF
              THE SECURITIES EXCHANGE ACT OF 1934 (AMENDMENT NO. )

Filed by the Registrant |_|

Filed by a Party other than the Registrant |X|

Check the appropriate box:

         |X| Preliminary Proxy Statement

         |_| Confidential, for Use of the Commission Only (as permitted by Rule
             14a-6(e)(2))

         |_| Definitive Proxy Statement

         |_| Definitive Additional Materials

         |_| Soliciting Material Under Rule 14a-12

                                  LUBY'S, INC.
--------------------------------------------------------------------------------
                (Name of Registrant as Specified in Its Charter)

                STARBOARD VALUE AND OPPORTUNITY MASTER FUND LTD.
                                   PARCHE, LLC
                               RCG ENTERPRISE, LTD
                           RCG STARBOARD ADVISORS, LLC
                          RAMIUS CAPITAL GROUP, L.L.C.
                                C4S & CO., L.L.C.
                                 PETER A. COHEN
                                 MORGAN B. STARK
                               JEFFREY M. SOLOMON
                                THOMAS W. STRAUSS
                                 STEPHEN FARRAR
                                 WILLIAM J. FOX
                                 BRION G. GRUBE
                                MATTHEW Q. PANNEK
                                JEFFREY C. SMITH
                                 GAVIN MOLINELLI
--------------------------------------------------------------------------------
    (Name of Persons(s) Filing Proxy Statement, if Other Than the Registrant)



         Payment of Filing Fee (Check the appropriate box):

         |X| No fee required.

         |_| Fee computed on table below per Exchange Act Rules 14a-6(i)(1) and
             0-11.


         (1) Title of each class of securities to which transaction applies:

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         (2) Aggregate number of securities to which transaction applies:

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         (3) Per unit price or other underlying value of transaction computed
             pursuant to Exchange Act Rule 0-11 (set forth the amount on which
             the filing fee is calculated and state how it was determined):

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         (4) Proposed maximum aggregate value of transaction:

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         (5) Total fee paid:

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         |_| Fee paid previously with preliminary materials.

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         |_| Check box if any part of the fee is offset as provided by Exchange
Act Rule 0-11(a)(2) and identify the filing for which the offsetting fee was
paid previously. Identify the previous filing by registration statement number,
or the form or schedule and the date of its filing.

         (1) Amount previously paid:

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         (2) Form, Schedule or Registration Statement No.:

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         (3) Filing Party:

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         (4) Date Filed:

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PERSONS WHO ARE TO RESPOND TO THE  COLLECTION OF  INFORMATION  CONTAINED IN THIS
FORM ARE NOT REQUIRED TO RESPOND UNLESS THE FORM DISPLAYS A CURRENTLY  VALID OMB
CONTROL NUMBER.



                     PRELIMINARY COPY SUBJECT TO COMPLETION
                             DATED __________, 2007


                STARBOARD VALUE AND OPPORTUNITY MASTER FUND LTD.

                              ______________, 2007

Dear Fellow Shareholder:

      Starboard Value and  Opportunity  Master Fund Ltd.  ("Starboard")  and the
other participants in this solicitation  (collectively,  the "Ramius Group") are
the  beneficial  owners of an aggregate  of 1,864,500  shares of common stock of
Luby's, Inc. (the "Company"), representing approximately ___% of the outstanding
shares of common stock of the Company. For the reasons set forth in the attached
Proxy  Statement,  the Ramius Group does not believe that the Board of Directors
of the Company is acting in the best  interest of its  shareholders.  The Ramius
Group is therefore  seeking your support at the Annual  Meeting of  Shareholders
scheduled  to be held  at  ______________  located  at  _____________,  _______,
_______,  ________,  on January 15, 2008 at _______ _.m.,  ___________,  for the
following:

     1.  To elect  Starboard's  slate of four nominees to the Board of Directors
         to serve until the 2011 Annual Meeting of Shareholders; and

     2.  To ratify the appointment of Grant Thornton LLP as independent  auditor
         for the 2008 fiscal year.

      The Ramius Group urges you to carefully consider the information contained
in the attached Proxy Statement and then support its efforts by signing,  dating
and returning the enclosed GOLD proxy card today.  The attached Proxy  Statement
and the enclosed GOLD proxy card are first being  furnished to the  shareholders
on or about ___________ __, 2007.

      If you have already voted for the  incumbent  management  slate,  you have
every right to change your vote by signing,  dating and  returning a later dated
proxy.

      If you have any questions or require any assistance with your vote, please
contact Innisfree M&A Incorporated,  which is assisting us, at their address and
toll-free numbers listed on the following page.

      Thank you for your support.


                                    Jeffrey C. Smith
                                    Starboard Value and Opportunity Master
                                    Fund Ltd.


                                      -3-


--------------------------------------------------------------------------------
 IF YOU HAVE ANY QUESTIONS, REQUIRE ASSISTANCE IN VOTING YOUR GOLD PROXY CARD,
      OR NEED ADDITIONAL COPIES OF STARBOARD'S PROXY MATERIALS, PLEASE CALL
          INNISFREE M&A INCORPORATED AT THE PHONE NUMBERS LISTED BELOW.
--------------------------------------------------------------------------------


                           Innisfree M&A Incorporated
                         501 Madison Avenue, 20th Floor
                               New York, NY 10022
                 Shareholders Call Toll-Free at: (877) 800-5185
                Banks and Brokers Call Collect at: (212) 750-5833



                       2008 ANNUAL MEETING OF SHAREHOLDERS
                                       OF
                                  LUBY'S, INC.
                            -------------------------

                                 PROXY STATEMENT
                                       OF
                STARBOARD VALUE AND OPPORTUNITY MASTER FUND LTD.
                            -------------------------

          PLEASE SIGN, DATE AND MAIL THE ENCLOSED GOLD PROXY CARD TODAY

      Starboard  Value  and  Opportunity  Master  Fund  Ltd.,  a Cayman  Islands
exempted  company  ("Starboard"),  Parche,  LLC,  a Delaware  limited  liability
company ("Parche"), RCG Enterprise, Ltd, a Cayman Islands exempted company ("RCG
Enterprise"),  RCG Starboard Advisors, LLC, a Delaware limited liability company
("RCG Starboard  Advisors"),  Ramius Capital Group,  L.L.C.,  a Delaware limited
liability  company  ("Ramius  Capital"),  C4S & Co.,  L.L.C., a Delaware limited
liability company ("C4S"),  Peter A. Cohen ("Mr. Cohen"),  Morgan B. Stark ("Mr.
Stark"), Thomas W. Strauss ("Mr. Strauss"),  Jeffrey M. Solomon ("Mr. Solomon"),
Stephen Farrar ("Mr. Farrar"),  William J. Fox ("Mr. Fox"), Brion G. Grube ("Mr.
Grube") and Mathew Q. Pannek ("Mr. Pannek")  (collectively,  the "Ramius Group")
are significant  shareholders of Luby's, Inc., a Delaware corporation  ("Luby's"
or the "Company").  The members of the Ramius Group, as well as Jeffrey C. Smith
("Mr.  Smith") and Gavin Molinelli ("Mr.  Molinelli"),  are participants in this
solicitation.  Mr. Smith is a Partner of Ramius Capital and Mr.  Molinelli is an
Associate of Ramius Capital. The Ramius Group does not believe that the Board of
Directors  of the Company  (the  "Board") is acting in the best  interest of its
shareholders.  The Ramius Group is therefore  seeking your support at the Annual
Meeting  of  Shareholders  scheduled  to be held at  ______________  located  at
_____________,  _______, _______, ________, on January 15, 2008 at _______ _.m.,
___________, including any adjournments or postponements thereof and any meeting
which may be called in lieu thereof (the "Annual Meeting"),  for the election of
Starboard's  director nominees,  Stephen Farrar,  William J. Fox, Brion G. Grube
and Mathew Q. Pannek  (the  "Ramius  Nominees"),  to serve until the 2011 Annual
Meeting of Shareholders.

      As of  ________  __,  2007,  the  approximate  date on  which  this  Proxy
Statement is being mailed to shareholders,  the members of the Ramius Group were
the beneficial owners of an aggregate of 1,864,500 shares of common stock of the
Company,  par value $0.32 per share (the "Shares"),  which currently  represents
approximately  ___% of the  issued  and  outstanding  Shares,  all of which  are
entitled to be voted at the Annual Meeting.

      Luby's has set the record date for  determining  shareholders  entitled to
notice of and to vote at the Annual  Meeting as  ___________,  2007 (the "Record
Date").  The mailing  address of the  principal  executive  offices of Luby's is
13111 Northwest Freeway, Suite 600, Houston, Texas 77040. Shareholders of record
at the close of  business  on the Record  Date will be  entitled  to vote at the
Annual  Meeting.  According  to  Luby's,  as of  the  Record  Date,  there  were
__________  Shares  outstanding and entitled to vote at the Annual Meeting.  The
participants  in this  solicitation  intend to vote all of their  Shares FOR the
election of the Ramius Nominees.



THIS  SOLICITATION  IS BEING MADE BY THE  RAMIUS  GROUP AND NOT ON BEHALF OF THE
BOARD OF DIRECTORS OR MANAGEMENT  OF THE COMPANY.  THE RAMIUS GROUP IS NOT AWARE
OF ANY OTHER  MATTERS TO BE BROUGHT  BEFORE THE  ANNUAL  MEETING.  SHOULD  OTHER
MATTERS,  WHICH THE RAMIUS GROUP IS NOT AWARE OF A  REASONABLE  TIME BEFORE THIS
SOLICITATION, BE BROUGHT BEFORE THE ANNUAL MEETING, THE PERSONS NAMED AS PROXIES
IN THE ENCLOSED GOLD PROXY CARD WILL VOTE ON SUCH MATTERS IN THEIR DISCRETION.

THE RAMIUS GROUP URGES YOU TO SIGN, DATE AND RETURN THE GOLD PROXY CARD IN FAVOR
OF THE ELECTION OF ITS NOMINEES.

IF YOU HAVE ALREADY SENT A PROXY CARD FURNISHED BY LUBY'S  MANAGEMENT TO LUBY'S,
YOU MAY REVOKE THAT PROXY AND VOTE FOR THE  ELECTION  OF THE RAMIUS  NOMINEES BY
SIGNING,  DATING AND RETURNING  THE ENCLOSED  GOLD PROXY CARD.  THE LATEST DATED
PROXY IS THE ONLY ONE THAT COUNTS. ANY PROXY MAY BE REVOKED AT ANY TIME PRIOR TO
THE ANNUAL MEETING BY DELIVERING A WRITTEN NOTICE OF REVOCATION OR A LATER DATED
PROXY FOR THE ANNUAL MEETING TO THE RAMIUS GROUP, C/O INNISFREE M&A INCORPORATED
WHICH IS ASSISTING IN THIS  SOLICITATION,  OR TO THE SECRETARY OF LUBY'S,  OR BY
VOTING IN PERSON AT THE ANNUAL MEETING.


                                      -2-


                                    IMPORTANT

      YOUR VOTE IS IMPORTANT, NO MATTER HOW FEW SHARES YOU OWN. THE RAMIUS GROUP
URGES YOU TO SIGN,  DATE,  AND RETURN THE ENCLOSED GOLD PROXY CARD TODAY TO VOTE
FOR THE ELECTION OF THE RAMIUS NOMINEES.

     o      If your Shares are registered in your own name, please sign and date
            the enclosed GOLD proxy card and return it to the Ramius Group,  c/o
            Innisfree M&A Incorporated, in the enclosed envelope today.

     o      If your  Shares are held in a  brokerage  account  or bank,  you are
            considered  the  beneficial  owner of the  Shares,  and these  proxy
            materials,  together with a GOLD voting form, are being forwarded to
            you by your broker or bank. As a beneficial owner, you must instruct
            your  broker,  trustee  or other  representative  how to vote.  Your
            broker  cannot  vote  your  Shares  on  your  behalf   without  your
            instructions. Accordingly, please contact the person responsible for
            your account and instruct  that person to execute on your behalf the
            GOLD  proxy  card.  The  Ramius  Group  urges  you to  confirm  your
            instructions  in writing to the person  responsible for your account
            and to provide a copy of such  instructions to the Ramius Group, c/o
            Innisfree M&A Incorporated,  who is assisting in this  solicitation,
            at the address and  telephone  numbers set forth  below,  and on the
            back cover of this Proxy  Statement,  so that we may be aware of all
            instructions  and can attempt to ensure that such  instructions  are
            followed.

     o      Depending  upon your  broker or  custodian,  you may be able to vote
            either by toll-free  telephone or by the  Internet.  Please refer to
            the  enclosed   voting  form  for   instructions   on  how  to  vote
            electronically.  You may also vote by signing,  dating and returning
            the enclosed voting form.

      Since only your latest  dated  proxy card will  count,  we urge you not to
return  any proxy  card you  receive  from the  Company.  Even if you return the
management  proxy card marked  "withhold"  as a protest  against  the  incumbent
directors,  it will  revoke any proxy card you may have  previously  sent to the
Ramius  Group.  Remember,  you can vote for our four  nominees  only on our GOLD
proxy card.  So please make  certain that the latest dated proxy card you return
is the GOLD proxy card.

             If you have any questions regarding your proxy, or need
                 assistance in voting your Shares, please call:


                           INNISFREE M&A INCORPORATED
                         501 MADISON AVENUE, 20TH FLOOR
                               NEW YORK, NY 10022
                 SHAREHOLDERS CALL TOLL-FREE AT: (877) 800-5185
                BANKS AND BROKERS CALL COLLECT AT: (212) 750-5833


                                      -3-


                          REASONS FOR THE SOLICITATION

      The  Ramius  Group  owns in the  aggregate  a total of  1,864,500  Shares,
representing  approximately  ___% of the issued and outstanding  common stock of
the Company.  We believe the election of the Ramius Nominees represents the best
means for Luby's  shareholders to maximize the value of their Shares. We believe
that our nominees will strengthen the quality of Luby's Board by adding valuable
restaurant  industry and corporate finance expertise.  Additionally,  we believe
that  a  board  comprised  of  truly  independent   directors  will  best  serve
shareholders and ensure that any future potential  conflicts of interest between
Luby's and Pappas restaurants are evaluated and addressed appropriately.

         OUR NOMINEES WILL STRENGTHEN THE QUALITY OF THE LUBY'S BOARD BY
         PROVIDING ESSENTIAL RESTAURANT AND CORPORATE FINANCE EXPERTISE.

      The Ramius Group, as the largest independent  shareholder of Luby's, has a
vested financial interest in the maximization of the value of Luby's Shares. Our
interests  are  aligned  with the  interests  of all  shareholders.  The  Ramius
Nominees are highly experienced  restaurant and corporate finance professionals.
They are well  qualified  to oversee  the Luby's  management  team and can prove
valuable in evaluating and executing the Company's new growth strategy. They are
committed to acting solely in the best interest of all Luby's  shareholders.  If
elected,  we believe the Ramius  Nominees will strengthen the Board and enable a
higher probability of the most successful outcome.

   WE WISH TO PROVIDE SHAREHOLDERS WITH THE OPPORTUNITY TO ELECT NEW DIRECTORS
    TO THE BOARD WHO ARE TRULY INDEPENDENT AND WHO, IF ELECTED, WILL WORK TO
                            IMPROVE BOARD OVERSIGHT.

      The current Luby's  management team and Board include several  individuals
who are currently  working,  or have  formerly  worked,  at Pappas  restaurants,
including  Christopher J. Pappas,  the Company's  Chief  Executive  Officer (the
"CEO"), and Harris J. Pappas, the Company's Chief Operating Officer (the "COO"),
both of whom serve on the current Board.  In order to ensure that the Company is
being operated with the best interest of Luby's shareholders in mind, we believe
it is  imperative  for  Luby's  to have a  strong,  independent  Board  that can
evaluate any future  potential  conflicts of interest  between Luby's and Pappas
restaurants.

      As an example of these  potential  conflicts of  interest,  on October 30,
2007,  Luby's  announced  that it had amended its  shareholder  rights plan,  or
"poison pill", to increase the number of shares of common stock that the CEO and
COO are  permitted  to own  without  triggering  the  poison  pill to 33% of the
Company's  outstanding  shares,  while the threshold for all other  shareholders
remains at 15%. The primary purpose of a "poison pill" is to require a potential
acquirer to  negotiate an  appropriate  control  premium with a company's  board
before allowing such an acquirer to gain control.  In our opinion,  shareholders
receive no conceivable  benefit from the Board  allowing the Pappas  brothers to
further  increase  their  effective   control  of  the  Company  without  paying
shareholders a control premium.

    OUR INDEPENDENT NOMINEES ARE COMMITTED TO ACTING IN THE BEST INTEREST OF
   ALL SHAREHOLDERS AND WILL WORK DILIGENTLY WITH THE OTHER BOARD MEMBERS AND
  MANAGEMENT TO AID IN THE EXECUTION OF THE GROWTH STRATEGY WHILE EXPLORING ANY
               AND ALL ALTERNATIVES TO ENHANCE SHAREHOLDER VALUE.

      Each of the Ramius  Nominees,  if elected,  will exercise his  independent
judgment in accordance  with his  fiduciary  duties as a director in all matters
that come before the Board.  The Ramius  Nominees are independent of the Company
in accordance with Securities and Exchange Commission ("SEC") and New York Stock


                                      -4-


Exchange,  Inc. ("NYSE") rules on board  independence and would seek to maximize
value for all  shareholders.  If elected,  subject to their fiduciary  duties as
directors,  the Ramius  Nominees  would have the  ability to work with the other
members  of the  Board to take  those  steps  that they  deem are  necessary  or
advisable to unlock the Company's  intrinsic value and generate  long-term value
at the Company.  Additionally, the Ramius Nominees, if elected, would be able to
render  independent  judgment  for the best  interests  of all of the  Company's
shareholders.

      Although  the  Ramius  Nominees  will  not be able to adopt  any  measures
without the support of at least some  members of the current  Board,  we believe
that the election of the Ramius Nominees will send a strong message to the Board
that  shareholders  believe in the  long-term  value of the Company and that the
path  to   maximizing   value  is  through   increased   Board   oversight   and
accountability.

           LUBY'S HAS MAINTAINED POOR CORPORATE GOVERNANCE PRACTICES.

      In addition to the potential  conflicts of interest that exist as a result
of several members of Luby's  management and the Board currently and/or formerly
being  employed with Pappas  restaurants,  the Ramius Group believes that Luby's
has and continues to maintain poor corporate  governance practices which inhibit
the  accountability of management and directors.  Examples of what we believe to
be the poor corporate governance practices of Luby's include:

     o      The  Company has  maintained  a  "staggered"  or  classified  board.
            DESPITE A MAJORITY  OF THE SHARES CAST HAVING BEEN VOTED IN FAVOR OF
            A SHAREHOLDER  PROPOSAL TO DECLASSIFY THE BOARD IN YEARS 2001, 2003,
            2004, 2005, AND 2006,  THE COMPANY HAS YET TO  IMPLEMENT OR TAKE THE
            NECESSARY ACTIONS TO IMPLEMENT THE PROPOSAL;

     o      The   Company   maintains   anti-takeover   defenses,   including  a
            shareholder  rights plan or "poison  pill."  ALTHOUGH THE  OWNERSHIP
            THRESHOLD FOR ALL OTHER  SHAREHOLDERS  TO TRIGGER THE POISON PILL IS
            15%, THE PAPPASES ARE NOW PERMITTED TO COLLECTIVELY OWN UP TO 33% OF
            THE SHARES OUTSTANDING WITHOUT TRIGGERING THE POISON PILL;

     o      The  Company's  Bylaws  permit the Board to increase the size of the
            Board and to fill vacancies without shareholder approval;

     o      A supermajority  vote is required for  shareholders to amend certain
            provisions of the Company's Certificate of Incorporation and Bylaws,
            including rescinding the classified Board;

     o      Special   meetings  of  shareholders  may  only  be  called  by  the
            shareholders  to the  extent  that  they  hold at  least  50% of the
            outstanding voting Shares; and

     o      Shareholders are prohibited from taking action by written consent.

      Such measures, we believe, serve no reasonable purpose other than to allow
for the  entrenchment of directors and demonstrate a disregard for the interests
of  shareholders.  Furthermore,  we question how Luby's  management can exercise
independent judgment without proper independent board oversight.


                                      -5-


      Governance  provisions  such as these are contrary to the  guidelines  for
corporate  governance best practices issued by leading  advocates of shareholder
democracy,  such as Institutional  Shareholder Services (ISS) and Glass, Lewis &
Co. What these  provisions  do provide,  in our opinion,  is  insulation  to the
incumbent Board and few avenues for change to shareholders dissatisfied with the
status quo. If elected, the Ramius Nominees will use their best efforts to cause
the Board to terminate the poison pill and implement corporate governance reform
while exploring all potential alternatives to maximize shareholder value.

      In the event that the Board  attempts to use new bylaws or amended  bylaws
to prevent the shareholders,  including the Ramius Group, from accomplishing the
objectives described in this Proxy Statement,  the Ramius Nominees,  if elected,
will seek to work with the other  Board  members  to repeal  any new or  amended
bylaws  having such an effect to the extent that the Ramius  Nominees  determine
that such new or amended  bylaws are not  aligned  with the  shareholders'  best
interests.

      The  following  is a  chronology  of  events  leading  up  to  this  proxy
solicitation:

     o      On May 1, 2007,  Starboard delivered a letter to the Chief Executive
            Officer of the Company requesting a meeting.

     o      On July 30, 2007,  Ramius  Capital filed a Schedule 13D with the SEC
            wherein it  attached a letter  from RCG  Starboard  Advisors  to the
            Chief  Executive  Officer of the  Company.  The letter  outlined RCG
            Starboard  Advisors'  view that the Company could  maximize value by
            either 1) executing a sale leaseback on a substantial portion of the
            owned real  estate  with a  coincident  stock  buyback  and  special
            dividend or 2) selling the  Company  for a price that  reflects  the
            full value of the Luby's concept and the  associated  real estate in
            order to maximize risk adjusted returns for shareholders. The letter
            also stated RCG Starboard  Advisors'  belief that the Company should
            address the  potential  conflicts  of interest  and time  commitment
            issues of certain of Luby's  members of management and directors who
            are also  employed  by, or  otherwise  affiliated  with,  the Pappas
            restaurant entities.

     o      On October 2, 2007,  certain  representatives  of Ramius Capital met
            with Luby's  management team. The purpose of the meeting was to gain
            a better  understanding of the Company's  overall strategy and plans
            to unlock value at the Company.

     o      On October 15, 2007,  Starboard delivered a letter to the Company in
            accordance  with  the  Company's  advance  notice  bylaw  provision,
            nominating Messrs. Farrar, Fox, Grube and Pannek for election to the
            Board at the Annual Meeting.

     o      On October  17,  2007,  Starboard  delivered a letter to the Company
            requesting,   pursuant  to  Section  220  of  the  Delaware  General
            Corporation  Law, a complete list of the Company's  shareholders and
            other  corporate  records in order to allow Starboard to communicate
            with the Company's  shareholders  in connection with the election of


                                      -6-


            directors  to be  submitted  to a vote  of the  shareholders  at the
            Annual  Meeting,  and any other  matters as may properly come before
            the Annual Meeting.

     o      On  November  5,  2007,  RCG  Starboard  issued a letter  to all the
            shareholders of Luby's, Inc. urging all shareholders to vote for its
            four  independent  director  nominees at the upcoming Annual Meeting
            and  questioning  whether  the  Board  has been  acting  in the best
            interest of all shareholders.  As examples,  the letter  highlighted
            (i) the recent decision by the Board to increase the exemption under
            the poison pill granted to Chris and Harris Pappas, allowing them to
            further  increase  their  effective  control of the Company  without
            paying  shareholders  a control  premium,  and (ii) the fact that in
            five out of the past six shareholder  votes, the Board has chosen to
            ignore the  affirmative  vote of  shareholders  on the  proposal  to
            declassify the Board.


                                      -7-


                                 PROPOSAL NO. 1

                              ELECTION OF DIRECTORS

      The Ramius Group is seeking  your  support at the Annual  Meeting to elect
the Ramius  Nominees in opposition  to Luby's  director  nominees.  The Board is
currently composed of ten directors divided into three classes. The Ramius Group
believes that four directors' terms expire at the Annual Meeting. We are seeking
your support at the Annual Meeting to elect the Ramius Nominees in opposition to
four of Luby's  director  nominees.  Your vote to elect the Ramius Nominees will
have the legal effect of replacing four  incumbent  directors of Luby's with the
Ramius  Nominees.  If elected,  the Ramius Nominees will represent a minority of
the members of the Board.

THE RAMIUS NOMINEES

      The Ramius Group has nominated  four highly  qualified  nominees,  each of
whom, if elected,  will exercise his independent judgment in accordance with his
fiduciary  duties as a director in all matters  that come before the Board.  The
Ramius  Nominees are  independent of the Company in accordance with SEC and NYSE
rules  on  board   independence  and  would  seek  to  maximize  value  for  all
shareholders.  If elected,  and subject to their fiduciary  duties as directors,
the Ramius Nominees would have the ability to work with the other members of the
Board to take those steps that they deem are  necessary  or  advisable to unlock
the Company's intrinsic value.

      Set forth below are the name, age,  business  address,  present  principal
occupation,  and employment and material  occupations,  positions,  offices,  or
employments  for the  past  five  years  of each of the  Ramius  Nominees.  This
information has been furnished to the Ramius Group by the Ramius  Nominees.  The
Ramius  Nominees  are  citizens  of the  United  States of  America.  The Ramius
Nominees  have  been  nominated  by the  Ramius  Group  in  accordance  with the
Company's advance notice bylaw provision.

      STEPHEN FARRAR (AGE 57) served as Senior Vice President, Western Region of
Wendy's  International,  Inc.  (NYSE:WEN)  from 1992 until  September 2006. From
March 1998 to June 1999,  Mr.  Farrar also acted as Regional  Vice  President of
Wendy's Pacific  International Region. Mr. Farrar joined Wendy's in 1980 and has
held various  executive  positions,  including  Division Vice  President,  Texas
Division (1987-1992),  Regional Vice President, Franchise Operations (1983-1987)
and Regional Director, Company Operations (1981-1983). Prior to joining Wendy's,
Mr. Farrar served as President and Owner of Restaurant Profitability Analysts, a
restaurant consulting firm (1979-1980) and President of Pelican's Restaurants, a
casual dining chain (1976-1978).  Mr. Farrar served on the Board of Directors of
Pasta Pomodoro,  a California and Arizona  restaurant  chain, from 2005 to 2006.
Mr.  Farrar  attended  the  University  of Texas at  Arlington  where he studied
business pre-law. The principal business address of Mr. Farrar is P.O. Box 6554,
Stateline, Nevada 89449. As of the date hereof, Mr. Farrar does not directly own
any  securities  of  Luby's  nor has he  made  any  purchases  or  sales  of any
securities of Luby's during the past two years. As a Ramius Nominee,  Mr. Farrar
may be deemed to beneficially own all securities of Luby's beneficially owned by
members  of the  Ramius  Group,  which as of the date  hereof,  may be deemed to


                                      -8-


beneficially  own 1,864,500  shares of common stock of Luby's.  For  information
regarding  purchases  and sales  during the past two years by the members of the
Ramius Group in securities of Luby's, please see Schedule I.

      WILLIAM J. FOX (AGE 51) is  currently  a  business  advisor  and  strategy
consultant.  From  September  2004  until  September  2007,  Mr. Fox served as a
director of Nephros, Inc. (AMEX:NEP), a medical device company. From August 2006
until September 2007, Mr. Fox also served as the Executive Chairman of the Board
of Nephros,  Inc. From October 2004 until May 2006, Mr. Fox was Vice Chairman of
Barington  Capital and several of its affiliates,  a group of equity  investment
funds.  Until December 2006, Mr. Fox had been a member of the Barington Advisory
Board since the founding of the Barington Funds in 1999. From October 2004 until
May 2006, Mr. Fox served as President, Chief Executive Officer and a director of
LQ Corporation  (formerly OTCBB: LQCI, now merged into Sielox, Inc.), a marketer
of commercial and government  security  solutions,  and from December 2004 until
May 2006, Mr. Fox served as President, Chief Executive Officer and a director of
Dynabazaar  Inc.  (OTCBB:  FAIM),  now Sielox,  Inc.  (OTCBB:SLXN.OB)  which was
formerly engaged in online auctions of surplus assets.  From November 2005 until
May  2006,  Mr.  Fox also  served  as a member  of the  Executive  Committee  of
Register.com  (Cayman) L.P., a provider of domain name registration and Internet
services.  From February  1999 until  October 2004,  Mr. Fox served as Chairman,
President,  Chief  Executive  Officer and a director  of AKI,  Inc.  ("AKI"),  a
marketing and  interactive  advertising  company,  and during that time, Mr. Fox
also served as President,  Chief Executive Officer and a director of AKI Holding
Corp.,   the  parent  of  AKI.   Prior  to  joining   AKI,  Mr.  Fox  served  as
President-Strategic  & Corporate  Development of Revlon  Worldwide,  Inc., Chief
Executive Officer of Revlon Technologies,  Inc., Senior Executive Vice President
of Revlon Inc. and Senior Vice  President of  MacAndrews & Forbes  Holdings Inc.
("MacAndrews").  Mr. Fox joined  MacAndrews in 1983 and had held various  senior
executive  positions  in  MacAndrews  and in  several  of its  subsidiaries  and
affiliates,  including Revlon,  Inc.,  Brooks Drugs, The Coleman Company,  First
Gibraltar  Bank  Holdings,   Wilbur  Chocolate,   New  World  Entertainment  and
Technicolor  Inc.  Mr.  Fox has also  served as a  director  of  several  public
companies,  including  Loehmann's Holding Inc. (formerly NASD:LHMS) where he was
Co-Chairman of the Board (October 2000 through  October 2004), MM Companies Inc.
(now George Foreman  Enterprises  Inc.)  (2003-2004),  Revlon,  Inc.  (NYSE:REV)
(1996-1999)  and The Hain Food  Group  where he was Vice  Chairman  of the Board
(NASD:HAIN)  (1996-1999).  Mr. Fox received a B.B.A. (magna cum laude) in Public
Accounting from Pace University Lubin School and an M.B.A. (with distinction) in
Public  Accounting  from Pace  University  Graduate  School.  Mr.  Fox is also a
Certified Public  Accountant.  The principal business address of Mr. Fox is P.O.
Box 893, Alpine N.J. 07620. As of the date hereof, Mr. Fox does not directly own
any  securities  of  Luby's  nor has he  made  any  purchases  or  sales  of any
securities of Luby's during the past two years. As a Ramius Nominee, Mr. Fox may
be deemed to  beneficially  own all securities of Luby's  beneficially  owned by
members  of the  Ramius  Group,  which as of the date  hereof,  may be deemed to
beneficially  own 1,864,500  shares of common stock of Luby's.  For  information
regarding  purchases  and sales  during the past two years by the members of the
Ramius Group in securities of Luby's, please see Schedule I.

      BRION GRUBE (AGE 56) served as Chief  Executive  Officer and  President of
Baja Fresh Mexican Grill,  a subsidiary of Wendy's  International,  Inc.  (NYSE:
WEN),  from 2005 to 2006. From 2004 to 2005, Mr. Grube served as Chief Executive


                                      -9-


Officer and  President of Cafe  Express,  also a subsidiary  of Wendy's,  and as
Executive Vice  President of Wendy's  International  Division.  Mr. Grube joined
Wendy's in 1990 and has held various executive positions,  including Senior Vice
President  of the  International  Division  from  (2001  -  2004),  Senior  Vice
President of Wendy's  Restaurants  of Canada  (1993 - 2001) and a Division  Vice
President in Virginia  (1990 - 1993).  Mr. Grube  previously was a Division Vice
President  for  Imperial  Savings  Association  (1998 - 1990) and a Senior  Vice
President of Operations  for Globe Glass Inc./US Auto Glass  Centers,  a private
auto glass company (1987 - 1988).  Mr. Grube also spent 13 years with Pizza Hut,
Inc.  (1975 - 1987) in  various  management  roles,  including  Region  Manager,
Director of Systems Development,  District Manager,  Area Manager and Restaurant
Manager.  Mr. Grube served on the Board of Directors of Pasta Pomodoro from 2003
to 2004.  Mr.  Grube has a Bachelor  of Science  Degree in Social  Studies  from
Millersville University. The principal address of Mr. Grube is 5078 Via Santana,
Newbury Park, CA 91320.  As of the date hereof,  Mr. Grube does not directly own
any  securities  of  Luby's  nor has he  made  any  purchases  or  sales  of any
securities of Luby's during the past two years. As a Ramius  Nominee,  Mr. Grube
may be deemed to beneficially own all securities of Luby's beneficially owned by
members  of the  Ramius  Group,  which as of the date  hereof,  may be deemed to
beneficially  own 1,864,500  shares of common stock of Luby's.  For  information
regarding  purchases  and sales  during the past two years by the members of the
Ramius Group in securities of Luby's, please see Schedule I.

      MATTHEW Q. PANNEK (AGE 40) served as President and Chief Executive Officer
of Magic Brands, LLC and Fuddruckers, Inc., which owns and franchises restaurant
chains under the Fuddruckers and Koo Koo Roo brands,  from May 2006 until August
2007. Mr. Pannek served as Chief  Financial  Officer of  Fuddruckers,  Inc. from
February  2005 to May 2006.  From 1999 to February  2005,  Mr.  Pannek served as
Director of  Accounting/Finance  and  Director of Investor  Relations of Brinker
International,  Inc. (NYSE:EAT), which owns and franchises casual dining chains,
including  Chili's,  On the Border Mexican Grill and Cantina,  Maggiano's Little
Italy, and Romano's Macaroni Grill. Prior to joining Brinker,  Mr. Pannek served
as Chief  Financial  Officer of Aaron  Brothers,  Inc., a subsidiary of Michaels
Stores, Inc. (NYSE:MIK),  a retailer of arts and crafts materials,  from 1996 to
1998, and as Acquisition & Capital  Placement Manager of Maverick Capital Equity
Partners,  a consulting firm affiliated with Aaron Brothers,  Inc., from 1995 to
1996.  From 1987 to 1995,  Mr.  Pannek  served as Vice  President  of  Corporate
Operations  & Finance  of  MJDesigns,  Inc.,  an arts and  crafts  retailer  and
original  founder of Michaels  Stores.  Mr. Pannek has served as a member of the
Board of Directors of Fuddruckers,  Inc., King Cannon, Inc., Atlantic Restaurant
Ventures,  Inc. and Aaron  Brothers,  Inc. Mr. Pannek received a B.A. in Finance
from the University of North Texas. The principal business address of Mr. Pannek
is 3140 La Ventana Parkway,  Driftwood,  Texas 78619. As of the date hereof, Mr.
Pannek  does not  directly  own any  securities  of  Luby's  nor has he made any
purchases or sales of any  securities of Luby's during the past two years.  As a
Ramius Nominee,  Mr. Pannek may be deemed to beneficially  own all securities of
Luby's  beneficially  owned by members of the Ramius Group, which as of the date
hereof,  may be deemed to beneficially  own 1,864,500  shares of common stock of
Luby's. For information  regarding purchases and sales during the past two years
by the members of the Ramius Group in securities of Luby's,  please see Schedule
I.

      RCG Starboard  Advisors,  an affiliate of Ramius Capital,  and each of the
Ramius  Nominees  have  entered  into   compensation   letter   agreements  (the
"Compensation Letter Agreements")  regarding  compensation to be paid to each of
the  Ramius  Nominees  for his  agreement  to be named  and to serve as a Ramius


                                      -10-


Nominee and for his  services as a director of Luby's,  if elected.  Pursuant to
the terms of the  Compensation  Letter  Agreements,  RCG Starboard  Advisors has
agreed  to pay each  Ramius  Nominee  $5,000 as a result  of the  submission  by
Starboard of its  nomination  of the Ramius  Nominees to the  Company.  Upon the
Ramius Group's filing of a definitive proxy statement with the SEC relating to a
solicitation of proxies in favor of the Ramius  Nominees'  election as directors
at the Annual  Meeting,  RCG Starboard  Advisors has agreed to allow each Ramius
Nominee to receive a profit  participation  with respect to the profit,  if any,
actually  realized on the sale by RCG Starboard  Advisors or its affiliates,  as
the case may be,  of the  last  $20,000  worth  of  Shares  (the  "Participation
Shares")  beneficially owned by either RCG Starboard Advisors or its affiliates,
as the case may be, to a third party  unaffiliated with any member of the Ramius
Group. Pursuant to the terms of the Compensation Letter Agreements,  each Ramius
Nominee will be entitled to receive a cash payment equal to the amount,  if any,
by which the proceeds received by RCG Starboard  Advisors or its affiliates,  as
the case may be, from the sale of the  Participation  Shares exceeds  $20,000 in
the aggregate.

      Ramius  Capital  and certain of its  affiliates,  have signed or intend to
sign a letter  agreement  pursuant to which they agree to  indemnify  the Ramius
Nominees  against  claims arising from the  solicitation  of proxies from Luby's
shareholders in connection with the Annual Meeting and any related transactions.
Other than as stated herein, there are no arrangements or understandings between
members of the Ramius  Group and any of the Ramius  Nominees or any other person
or persons  pursuant to which the  nomination of the Ramius  Nominees  described
herein is to be made,  other than the consent by each of the Ramius  Nominees to
be named in this Proxy Statement and to serve as a director of Luby's if elected
as such at the Annual  Meeting.  None of the Ramius Nominees are a party adverse
to Luby's or any of its  subsidiaries  or has a  material  interest  adverse  to
Luby's or any of its subsidiaries in any material pending legal proceedings.

      The Ramius Group does not expect that the Ramius  Nominees  will be unable
to stand for  election,  but, in the event that such persons are unable to serve
or for good cause will not serve,  the Shares  represented  by the enclosed GOLD
proxy  card  will be voted  for  substitute  nominees.  In  addition,  Starboard
reserves the right to nominate  substitute  persons if Luby's makes or announces
any changes to its Bylaws or takes or announces any other action that has, or if
consummated would have, the effect of disqualifying the Ramius Nominees.  In any
such case, Shares  represented by the enclosed GOLD proxy card will be voted for
such substitute  nominees.  Starboard reserves the right to nominate  additional
persons if Luby's  increases  the size of the Board above its  existing  size or
increases  the number of  directors  whose terms  expire at the Annual  Meeting.
Additional  nominations  made  pursuant to the  preceding  sentence  are without
prejudice to the position of Starboard  that any attempt to increase the size of
the current Board or to  reconstitute  or  reconfigure  the classes on which the
current  directors serve  constitutes an unlawful  manipulation of the Company's
corporate machinery.

YOU ARE URGED TO VOTE FOR THE  ELECTION OF THE RAMIUS  NOMINEES ON THE  ENCLOSED
GOLD PROXY CARD.


                                      -11-


                                 PROPOSAL NO. 2

              COMPANY PROPOSAL TO RATIFY APPOINTMENT OF INDEPENDENT
                        REGISTERED PUBLIC ACCOUNTING FIRM

      As discussed  in further  detail in the  Company's  proxy  statement,  the
Company has appointed  Grant  Thornton  LLP, an  independent  registered  public
accounting firm, as auditors of the Company's financial  statements for the 2008
fiscal  year.  The  Company  is  asking  shareholders  to vote in  favor  of the
ratification of the appointment of Grant Thornton LLP as auditors for the fiscal
year ending August 30, 2008.

      We make no  recommendation  as to the  ratification  of the appointment of
Grant  Thornton LLP as the  Company's  independent  auditors  for the  Company's
fiscal year ending August 30, 2008.

      We are not aware of any other  proposals  to be brought  before the Annual
Meeting.  However, we intend to bring before the Annual Meeting such business as
may be appropriate,  including without limitation  nominating additional persons
for directorships,  or making any proposals as may be appropriate to address any
action of the  Board  not  publicly  disclosed  prior to the date of this  proxy
statement.  Should other  proposals be brought  before the Annual  Meeting,  the
persons  named as  proxies  in the  enclosed  GOLD  proxy card will vote on such
matters in their discretion.


                                      -12-


VOTING AND PROXY PROCEDURES

      Only  shareholders of record on the Record Date will be entitled to notice
of and to vote at the  Annual  Meeting.  Each  Share is  entitled  to one  vote.
Shareholders  who sell Shares  before the Record Date (or acquire  them  without
voting rights after the Record Date) may not vote such Shares.  Shareholders  of
record on the Record Date will retain their voting rights in connection with the
Annual  Meeting even if they sell such Shares  after the Record  Date.  Based on
publicly  available  information,  the  Ramius  Group  believes  that  the  only
outstanding class of securities of Luby's entitled to vote at the Annual Meeting
is the Shares.

      Shares  represented by properly executed GOLD proxy cards will be voted at
the Annual Meeting as marked and, in the absence of specific instructions,  will
be voted  FOR the  election  of the  Ramius  Nominees  to the  Board  and in the
discretion  of the persons named as proxies on all other matters as may properly
come before the Annual Meeting.

      You are being asked to elect the Ramius Nominees.  The enclosed GOLD proxy
card may only be voted for the Ramius  Nominees and does not confer voting power
with  respect  to the  Company's  nominees.  Accordingly,  you will not have the
opportunity  to vote for any of Luby's  nominees.  You can only vote for  Luby's
nominees by signing and returning a proxy card provided by Luby's.  Shareholders
should  refer to the  Company's  proxy  statement  for the  names,  backgrounds,
qualifications  and other  information  concerning the Company's  nominees.  The
participants in this solicitation intend to vote all of their Shares in favor of
the Ramius Nominees.

QUORUM

      The  presence  in person or by proxy of the  holders of a majority  of the
Shares outstanding will constitute a quorum at the Annual Meeting.  Abstentions,
withheld votes and broker non-votes will be included in determining the presence
of a quorum at the meeting.

VOTES REQUIRED FOR APPROVAL

      VOTE REQUIRED FOR THE ELECTION OF DIRECTORS.  A majority of the votes cast
by the Shares  present in person or represented by proxy and entitled to vote in
the election of directors at the Annual  Meeting is required for the election of
a director nominee.  Withheld votes and broker non-votes will not be included in
determining the number of votes cast in the election of directors.  Shareholders
will not be allowed to cumulate  their votes in the  election  of  directors.  A
shareholder  may cast votes for the  Ramius  Nominees  either by so marking  the
ballot at the Annual  Meeting or by  specific  voting  instructions  sent with a
signed proxy to either the Ramius Group in care of Innisfree M&A Incorporated at
the address set forth on the back cover of this Proxy  Statement or to Luby's at
13111 Northwest Freeway,  Suite 600, Houston,  Texas 77040, or any other address
provided by Luby's.

      VOTE REQUIRED FOR THE RATIFICATION OF APPOINTMENT OF GRANT THORNTON LLP. A
majority  of the votes cast by the Shares  present in person or  represented  by
proxy is  required  to  ratify  the  appointment  of Grant  Thornton  LLP as the
independent  auditors of the Company's financial  statements for the fiscal year
ending August 30, 2008.


                                      -13-


ABSTENTIONS, WITHHELD VOTES AND BROKER NON-VOTES

      ABSTENTIONS: Abstentions will have no effect in the proposal to ratify the
appointment of Grant Thornton LLP as the  independent  auditors of the Company's
financial statements for fiscal 2008.

      WITHHELD  VOTES:  Withheld  votes will have no effect on the election of
directors.

      BROKER  NON-VOTES:   Under  the  rules  of  the  National  Association  of
Securities  Dealers,  Inc., member brokers generally may not vote shares held by
them in street name for  customers  unless they are permitted to do so under the
rules of any national securities exchange of which they are a member.  Under the
rules of the NYSE,  member  brokers who hold shares in street name for customers
have the  authority  to vote on certain  "routine"  items in the event that they
have not received  instructions from beneficial owners. When a proposal is not a
"routine" matter and a brokerage firm has not received voting  instructions from
the beneficial holder of the shares with respect to that proposal, the brokerage
firm  may not vote  the  shares  for that  proposal.  This is  called a  "broker
non-vote."  Broker non-votes will have no effect on the election of directors or
the proposal to ratify the appointment of Grant Thornton LLP.  Broker  non-votes
will,  however,  be included  for  purposes of  determining  whether a quorum is
present at the Annual Meeting.

DISCRETIONARY VOTING

      Shares  held in  "street  name" and held of record  by banks,  brokers  or
nominees  may not be  voted  by such  banks,  brokers  or  nominees  unless  the
beneficial owners of such Shares provide them with instructions on how to vote.

REVOCATION OF PROXIES

      Shareholders  of Luby's  may  revoke  their  proxies  at any time prior to
exercise  by  attending  the  Annual  Meeting  and  voting in  person  (although
attendance at the Annual Meeting will not in and of itself constitute revocation
of a proxy) or by delivering a written notice of  revocation.  The delivery of a
subsequently   dated  proxy  which  is  properly  completed  will  constitute  a
revocation of any earlier proxy.  The revocation may be delivered  either to the
Ramius Group in care of Innisfree M&A  Incorporated  at the address set forth on
the back cover of this Proxy Statement or to Luby's at 13111 Northwest  Freeway,
Suite 600,  Houston,  Texas  77040,  or any other  address  provided  by Luby's.
Although a revocation  is  effective  if  delivered to Luby's,  the Ramius Group
requests that either the original or  photostatic  copies of all  revocations be
mailed to the Ramius Group in care of Innisfree M&A  Incorporated at the address
set forth on the back cover of this  Proxy  Statement  so that the Ramius  Group
will be aware of all revocations  and can more accurately  determine if and when
proxies have been received from the holders of record on the Record Date and the
number of outstanding Shares represented  thereby.  Additionally,  Innisfree M&A
Incorporated may use this  information to contact  shareholders who have revoked
their  proxies in order to solicit  later dated  proxies for the election of the
Ramius Nominees.


                                      -14-


IF YOU WISH TO VOTE FOR THE ELECTION OF THE RAMIUS NOMINEES TO THE BOARD, PLEASE
SIGN, DATE AND RETURN PROMPTLY THE ENCLOSED GOLD PROXY CARD IN THE  POSTAGE-PAID
ENVELOPE PROVIDED.

                             SOLICITATION OF PROXIES

      The solicitation of proxies pursuant to this Proxy Statement is being made
by the Ramius  Group.  Proxies may be solicited by mail,  facsimile,  telephone,
telegraph, Internet, in person and by advertisements.

      Starboard has entered into an agreement  with  Innisfree M&A  Incorporated
for solicitation and advisory services in connection with this solicitation, for
which Innisfree M&A Incorporated  will receive a fee not to exceed  $__________,
together with reimbursement for its reasonable  out-of-pocket expenses, and will
be indemnified  against  certain  liabilities  and expenses,  including  certain
liabilities under the federal  securities laws.  Innisfree M&A Incorporated will
solicit  proxies  from  individuals,  brokers,  banks,  bank  nominees and other
institutional holders. Starboard has requested banks, brokerage houses and other
custodians,  nominees and fiduciaries to forward all  solicitation  materials to
the  beneficial  owners  of the  Shares  they  hold of  record.  Starboard  will
reimburse these record holders for their reasonable out-of-pocket expenses in so
doing.  It  is  anticipated   that  Innisfree  M&A   Incorporated   will  employ
approximately __ persons to solicit Luby's shareholders for the Annual Meeting.

      The entire  expense  of  soliciting  proxies is being  borne by the Ramius
Group.  Costs of this  solicitation  of proxies are  currently  estimated  to be
approximately  $___,000.00.  The Ramius  Group  estimates  that through the date
hereof its  expenses in  connection  with this  solicitation  are  approximately
$___,000.00.

                       ADDITIONAL PARTICIPANT INFORMATION

      The Ramius Nominees,  the other members of the Ramius Group, Mr. Smith and
Mr. Molinelli are participants in this  solicitation.  The principal business of
each of Starboard and Parche is serving as a private  investment  fund.  Each of
Starboard  and  Parche  has  been  formed  for  the  purpose  of  making  equity
investments  and,  on  occasion,  taking an  active  role in the  management  of
portfolio  companies  in order  to  enhance  shareholder  value.  The  principal
business of RCG Enterprise is serving as a private  investment  fund. RCG is the
sole non-managing member of Parche and owns all economic interests therein.  The
principal  business of RCG Starboard Advisors is acting as investment manager of
Starboard  and  managing  member of Parche.  Ramius  Capital is engaged in money
management and investment  advisory  services for third parties and  proprietary
accounts  and is the sole  member  of RCG  Starboard  Advisors.  C4S  serves  as
managing member of Ramius  Capital.  Mr. Cohen,  Mr. Strauss,  Mr. Stark and Mr.
Solomon  serve as  co-managing  members of C4S. Mr. Smith serves as a Partner of
Ramius Capital. Mr. Molinelli serves as an Associate of Ramius Capital.

      The  address  of the  principal  office of each of Parche,  RCG  Starboard
Advisors,  Ramius Capital,  C4S, Mr. Cohen, Mr. Stark, Mr. Strauss, Mr. Solomon,
Mr. Smith and Mr. Molinelli is 666 Third Avenue,  26th Floor, New York, New York
10017.  The  address  of the  principal  office  of  each of  Starboard  and RCG


                                      -15-


Enterprise  is c/o Citco  Fund  Services  (Cayman  Islands)  Limited,  Corporate
Center, West Bay Road, Grand Cayman, Cayman Islands, British West Indies.

      As of the date hereof,  Starboard  beneficially  owns 1,566,180 Shares and
Parche  beneficially owns 298,320 Shares. As of the date hereof,  RCG Enterprise
(as the sole non-managing  member of Parche and owner of all economic  interests
therein) is deemed to be the  beneficial  owner of the 298,320  Shares  owned by
Parche. As of the date hereof, RCG Starboard Advisors (as the investment manager
of Starboard and the managing  member of Parche) is deemed to be the  beneficial
owner of the 1,566,180 Shares owned by Starboard and the 298,320 Shares owned by
Parche. As of the date hereof, each of Ramius Capital (as the sole member of RCG
Starboard  Advisors),  C4S (as the  managing  member of Ramius  Capital) and Mr.
Cohen,  Mr. Stark,  Mr. Strauss and Mr. Solomon (as the managing members of C4S)
is deemed to be the beneficial  owner of the 1,566,180 Shares owned by Starboard
and the 298,320 Shares owned by Parche.  Mr. Cohen,  Mr. Stark,  Mr. Strauss and
Mr. Solomon share voting and dispositive  power with respect to the Shares owned
by Starboard and Parche by virtue of their shared  authority to vote and dispose
of such Shares.  Messrs.  Cohen, Stark,  Strauss and Solomon disclaim beneficial
ownership  of such  Shares  except  to the  extent of their  pecuniary  interest
therein.  The Ramius  Nominees,  Mr.  Smith and Mr.  Molinelli,  as members of a
"group" for the purposes of Rule  13d-5(b)(1) of the Securities  Exchange Act of
1934, as amended, may be deemed to be a beneficial owner of the 1,566,180 Shares
owned by Starboard and the 298,320 Shares owned by Parche.  The Ramius Nominees,
Mr. Smith and Mr. Molinelli disclaim beneficial ownership of Shares that they do
not directly own.

      For  information  regarding  purchases  and sales of  securities of Luby's
during the past two years by the members of the Ramius Group,  Mr. Smith and Mr.
Molinelli, see Schedule I.

      The  members  of  the  Ramius  Group  entered  into  a  Joint  Filing  and
Solicitation  Agreement,  dated as of October 17, 2007 (as amended by  Amendment
No. 1 thereto, dated as of October 31, 2007), in which each member of the Ramius
Group  agreed to the joint  filing  on behalf of each of them of  statements  on
Schedule 13D and agreed to form the Ramius  Group for the purpose of  soliciting
proxies or written consents for the election of the Ramius Nominees to the Board
at the Annual Meeting and for the purpose of taking all other actions incidental
to the foregoing.  The Ramius Group intends to seek reimbursement from Luby's of
all expenses it incurs in  connection  with the  Solicitation.  The Ramius Group
does not  intend to  submit  the  question  of such  reimbursement  to a vote of
security holders of the Company.

      Except as set  forth in this  Proxy  Statement  (including  the  Schedules
hereto),  (i) during the past 10 years, no participant in this  solicitation has
been convicted in a criminal proceeding (excluding traffic violations or similar
misdemeanors);  (ii) no participant in this solicitation  directly or indirectly
beneficially  owns  any  securities  of  Luby's;  (iii) no  participant  in this
solicitation  owns any  securities  of Luby's  which are owned of record but not
beneficially; (iv) no participant in this solicitation has purchased or sold any
securities  of Luby's  during  the past two years;  (v) no part of the  purchase
price or market value of the  securities of Luby's owned by any  participant  in
this solicitation is represented by funds borrowed or otherwise obtained for the
purpose of acquiring or holding such  securities;  (vi) no  participant  in this
solicitation  is,  or  within  the  past  year  was,  a party  to any  contract,
arrangements or understandings with any person with respect to any securities of
Luby's,   including,  but  not  limited  to,  joint  ventures,  loan  or  option
arrangements,  puts or calls,  guarantees  against loss or guarantees of profit,
division of losses or profits, or the giving or withholding of proxies; (vii) no


                                      -16-


associate of any participant in this solicitation owns beneficially, directly or
indirectly, any securities of Luby's; (viii) no participant in this solicitation
owns  beneficially,  directly or  indirectly,  any  securities  of any parent or
subsidiary of Luby's; (ix) no participant in this solicitation or any of his/its
associates was a party to any  transaction,  or series of similar  transactions,
since the  beginning of Luby's last fiscal year,  or is a party to any currently
proposed transaction, or series of similar transactions,  to which Luby's or any
of its  subsidiaries  was or is to be a party,  in  which  the  amount  involved
exceeds  $120,000;  (x) no  participant in this  solicitation  or any of his/its
associates has any arrangement or understanding  with any person with respect to
any future employment by Luby's or its affiliates, or with respect to any future
transactions  to which Luby's or any of its  affiliates  will or may be a party;
and (xi) no person,  including the participants in this  solicitation,  who is a
party to an arrangement or  understanding  pursuant to which the Ramius Nominees
are proposed to be elected has a substantial  interest,  direct or indirect,  by
security  holdings  or  otherwise  in any  matter  to be acted on at the  Annual
Meeting.

                    OTHER MATTERS AND ADDITIONAL INFORMATION

      The Ramius Group is unaware of any other  matters to be  considered at the
Annual  Meeting.  However,  should other matters,  which the Ramius Group is not
aware of a  reasonable  time before  this  solicitation,  be brought  before the
Annual  Meeting,  the persons  named as proxies on the enclosed  GOLD proxy card
will vote on such matters in their discretion.

SHAREHOLDER PROPOSALS AND DIRECTOR NOMINATIONS

      Proposals  of   shareholders   for  inclusion  in  the  Company's  proxy
statement  and  form of  proxy  for  the  Company's  2009  Annual  Meeting  of
Shareholders  submitted  pursuant to Rule 14a-8 under the Securities  Exchange
Act of 1934 must be  received  in  writing  by the  Company  at its  corporate
office no later  than  ___________,  2008.  Notice of a  shareholder  proposal
submitted  outside the  processes of Rule 14a-8 with respect to the  Company's
2009 Annual Meeting of  Shareholders  will be considered  untimely if received
by the Company after ____________, 2008.

      The Company's  Bylaws provide that candidates for election as directors at
an Annual Meeting of Shareholders will be nominated by the Board of Directors or
by any  shareholder  of record  entitled to vote at the meeting,  so long as the
shareholder  gives  timely  notice  thereof.  To be timely,  such notice must be
delivered in writing to the Secretary of the Company at the principal  executive
offices of the  Company  not later than 90 days prior to the date of the meeting
of  shareholders  at which  directors are to be elected and must include (1) the
name and address of the shareholder who intends to make the nomination;  (2) the
name, age, and business address of each nominee;  and (3) such other information
with  respect to each  nominee as would be required to be  disclosed  in a proxy
solicitation  relating to an election of directors  pursuant to  Regulation  14A
under the Securities Exchange Act of 1934.

      THE COMPANY'S  BYLAWS PROVIDE THAT CANDIDATES FOR ELECTION AS DIRECTORS AT
AN ANNUAL MEETING OF SHAREHOLDERS WILL BE NOMINATED BY THE BOARD OF DIRECTORS OR
BY ANY  SHAREHOLDER  OF RECORD  ENTITLED TO VOTE AT THE MEETING,  SO LONG AS THE


                                      -17-


SHAREHOLDER  GIVES  TIMELY  NOTICE  THEREOF.  TO BE TIMELY,  SUCH NOTICE MUST BE
DELIVERED IN WRITING TO THE SECRETARY OF THE COMPANY AT THE PRINCIPAL  EXECUTIVE
OFFICES OF THE  COMPANY  NOT LATER THAN 90 DAYS PRIOR TO THE DATE OF THE MEETING
OF  SHAREHOLDERS  AT WHICH  DIRECTORS ARE TO BE ELECTED AND MUST INCLUDE (1) THE
NAME AND ADDRESS OF THE SHAREHOLDER WHO INTENDS TO MAKE THE NOMINATION;  (2) THE
NAME, AGE, AND BUSINESS ADDRESS OF EACH NOMINEE;  AND (3) SUCH OTHER INFORMATION
WITH  RESPECT TO EACH  NOMINEE AS WOULD BE REQUIRED TO BE  DISCLOSED  IN A PROXY
SOLICITATION  RELATING TO AN ELECTION OF DIRECTORS  PURSUANT TO  REGULATION  14A
UNDER THE SECURITIES EXCHANGE ACT OF 1934.

      The  information  set forth above  regarding the procedures for submitting
shareholder  proposals for  consideration  at Company's  2009 Annual  Meeting of
Shareholders is based on information contained in the Company's proxy statement.
The  incorporation  of this  information in this proxy  statement  should not be
construed as an admission  by the Ramius Group that such  procedures  are legal,
valid or binding.

INCORPORATION BY REFERENCE

      THE RAMIUS GROUP HAS OMITTED FROM THIS PROXY STATEMENT CERTAIN  DISCLOSURE
REQUIRED BY  APPLICABLE  LAW THAT IS  EXPECTED  TO BE  INCLUDED IN LUBY'S  PROXY
STATEMENT  RELATING  TO THE ANNUAL  MEETING.  THIS  DISCLOSURE  IS  EXPECTED  TO
INCLUDE, AMONG OTHER THINGS, CURRENT BIOGRAPHICAL  INFORMATION ON LUBY'S CURRENT
DIRECTORS,  INFORMATION CONCERNING EXECUTIVE  COMPENSATION,  AND OTHER IMPORTANT
INFORMATION.  PLEASE NOTE THAT  BECAUSE THE RAMIUS GROUP WAS NOT INVOLVED IN THE
PREPARATION  OF LUBY'S  PROXY  STATEMENT,  THE RAMIUS  GROUP  CANNOT  REASONABLY
CONFIRM THE ACCURACY OR COMPLETENESS OF CERTAIN  INFORMATION  CONTAINED THEREIN.
SEE SCHEDULE II FOR INFORMATION REGARDING PERSONS WHO BENEFICIALLY OWN MORE THAN
5% OF THE SHARES AND THE OWNERSHIP OF THE SHARES BY THE DIRECTORS AND MANAGEMENT
OF LUBY'S.

      The information  concerning  Luby's  contained in this Proxy Statement and
the Schedules  attached  hereto has been taken from, or is based upon,  publicly
available information.


                                          THE RAMIUS GROUP

                                          _______________ __, 2007


                                      -18-


                                   SCHEDULE I

                      TRANSACTIONS IN SECURITIES OF LUBY'S
                            DURING THE PAST TWO YEARS

EXCEPT AS OTHERWISE SPECIFIED, ALL PURCHASES AND SALES WERE MADE IN THE OPEN MARKET.


  Shares of Common Stock           Price Per                  Date of
    Purchased / (Sold)              Share($)              Purchase / Sale

               STARBOARD VALUE AND OPPORTUNITY MASTER FUND LTD.
               ------------------------------------------------

         32,760                      9.8399                  04/02/07
             84                      9.9900                  04/04/07
         22,596                     10.1500                  04/10/07
          8,133                     10.4390                  04/17/07
          1,344                     10.2838                  04/18/07
          5,508                     10.12259                 04/19/07
          4,732                     10.21229                 04/20/07
          3,948                     10.0000                  04/24/07
            194                     9.93866                  04/25/07
         74,844                      9.9955                  04/25/07
         11,508                      9.9998                  04/26/07
         86,520                     10.0019                  04/27/07
         37,464                      9.9969                  04/30/07
         33,600                      9.9970                  05/01/07
            588                     10.0000                  05/02/07
         12,177                     10.1971                  05/03/07
          9,492                     10.0988                  05/04/07
         22,680                     10.1386                  05/07/07
         10,080                     10.0600                  05/08/07
         59,640                     10.0552                  05/09/07
         46,200                     10.0429                  05/10/07
          7,056                     10.2281                  05/14/07


                                       I-1


         29,820                     10.1485                  05/15/07
         14,952                     10.1499                  05/16/07
         10,080                     10.1458                  05/17/07
         42,000                      9.5079                  06/05/07
         24,276                      9.6487                  06/06/07
         35,700                      9.5236                  06/07/07
         19,488                      9.7220                  06/08/07
         46,536                     10.0007                  06/11/07
         98,448                      9.3706                  06/12/07
          9,072                      9.4426                  06/13/07
         41,160                      9.4707                  06/14/07
         28,560                      9.4944                  06/15/07
          6,636                      9.4914                  06/18/07
         44,772                      9.4957                  06/20/07
         25,200                      9.4830                  06/21/07
         52,752                      9.9061                  06/26/07
         32,088                      9.9792                  06/28/07
         18,312                     10.0020                  06/29/07
         34,944                      9.4036                  07/18/07
        126,000                      9.4561                  07/18/07
         90,636                      9.4997                  07/19/07
            756                      9.4961                  07/19/07
         32,340                      9.4968                  07/20/07
          9,828                      9.4920                  07/20/07
          1,260                      9.4740                  07/23/07
         57,036                      9.4936                  07/24/07
        142,380                     10.0024                  08/17/07


                                      I-2


                                   PARCHE, LLC
                                   -----------

        204,000*                     9.5000                  07/18/07
          6,656                      9.4036                  07/18/07
         24,000                      9.4561                  07/18/07
         17,264                      9.4997                  07/19/07
            144                      9.4961                  07/19/07
          6,160                      9.4968                  07/20/07
          1,872                      9.4920                  07/20/07
            240                      9.4740                  07/23/07
         10,864                      9.4936                  07/24/07
         27,120                     10.0024                  08/17/07

                               RCG ENTERPRISE, LTD
                               -------------------

                                      NONE

                           RCG STARBOARD ADVISORS, LLC
                           ---------------------------

                                      NONE

                          RAMIUS CAPITAL GROUP, L.L.C.
                          ----------------------------

                                      NONE

                                C4S & CO., L.L.C.
                                -----------------

                                      NONE

                                 PETER A. COHEN
                                 --------------

                                      NONE


--------
    * Shares were acquired in private  transactions with various transferors for
      which  Ramius  Capital  Group,  L.L.C.  or  an  affiliate  serves  as  the
      investment  manager,  the managing  member or the  managing  member of the
      investment manager.


                                      I-3


                                 MORGAN B. STARK
                                 ---------------

                                      NONE

                                THOMAS W. STRAUSS
                                -----------------

                                      NONE

                               JEFFREY M. SOLOMON
                               ------------------

                                      NONE

                                 STEPHEN FARRAR
                                 --------------

                                      NONE

                                 WILLIAM J. FOX
                                 --------------

                                      NONE

                                 BRION G. GRUBE
                                 --------------

                                      NONE

                                MATTHEW Q. PANNEK
                                -----------------

                                      NONE

                                JEFFREY C. SMITH
                                ----------------

                                      NONE

                                 GAVIN MOLINELLI
                                 ---------------

                                      NONE


                                      I-4


                                   SCHEDULE II

   THE FOLLOWING TABLE IS REPRINTED FROM LUBY'S PROXY STATEMENT FILED WITH THE
             SECURITIES AND EXCHANGE COMMISSION ON ___________, 2007

                  OWNERSHIP OF EQUITY SECURITIES IN THE COMPANY

      The  following  table sets forth  information  concerning  the  beneficial
ownership of the Company's  common stock,  as of _________,  2007,  for (a) each
director currently serving on the Company's Board, (b) each nominee for election
as a director at the 2008 Annual Meeting,  (c) each of the officers named in the
Summary  Compensation Table not listed as a director,  and (d) all directors and
executive officers as a group. In general, "beneficial ownership" includes those
shares a director or  executive  officer  has the power to vote or transfer  and
shares that the director or executive officer has the right to acquire within 60
days after _________, 2007.


                                      II-1


                                    IMPORTANT

      Tell your Board what you think! Your vote is important. No matter how many
Shares you own,  please give the Ramius Group your proxy FOR the election of the
Ramius Group's Director Nominees by taking three steps:

      o     SIGNING the enclosed GOLD proxy card,

      o     DATING the enclosed GOLD proxy card, and

      o     MAILING the enclosed GOLD proxy card TODAY in the envelope  provided
            (no postage is required if mailed in the United States).

      If any of your Shares are held in the name of a brokerage firm, bank, bank
nominee or other institution, only it can vote such Shares and only upon receipt
of  your  specific   instructions.   Accordingly,   please  contact  the  person
responsible  for your account and instruct that person to execute the GOLD proxy
card representing your Shares.  The Ramius Group urges you to confirm in writing
your  instructions to the Ramius Group in care of Innisfree M&A  Incorporated at
the  address  provided  below  so that  the  Ramius  Group  will be aware of all
instructions  given  and can  attempt  to  ensure  that  such  instructions  are
followed.

      If you have any questions or require any additional information concerning
this Proxy Statement,  please contact  Innisfree M&A Incorporated at the address
set forth below.


                           Innisfree M&A Incorporated
                         501 Madison Avenue, 20th Floor
                               New York, NY 10022
                 Shareholders Call Toll-Free at: (877) 800-5185
                Banks and Brokers Call Collect at: (212) 750-5833



                     PRELIMINARY COPY SUBJECT TO COMPLETION
                             DATED ___________, 2007

                                  LUBY'S, INC.

                       2008 ANNUAL MEETING OF SHAREHOLDERS

              THIS PROXY IS SOLICITED ON BEHALF OF THE RAMIUS GROUP

                     THE BOARD OF DIRECTORS OF LUBY'S, INC.
                          IS NOT SOLICITING THIS PROXY


                                    P R O X Y


The undersigned appoints Jeffrey C. Smith and Gavin Molinelli, and each of them,
attorneys  and  agents  with full  power of  substitution  to vote all shares of
common stock of Luby's,  Inc.  ("Luby's" or the "Company") which the undersigned
would be entitled to vote if  personally  present at the 2008 Annual  Meeting of
Shareholders  of the Company  scheduled to be held at  _____________  located at
_____________,  _______, _______, ________, on January 15, 2008 at _______ _.m.,
___________,  and including at any adjournments or postponements  thereof and at
any meeting called in lieu thereof (the "Annual Meeting").

The undersigned  hereby revokes any other proxy or proxies  heretofore  given to
vote or act with  respect to the shares of common  stock of the Company  held by
the  undersigned,  and hereby  ratifies and confirms all action the herein named
attorneys and proxies,  their  substitutes,  or any of them may lawfully take by
virtue hereof. If properly executed, this Proxy will be voted as directed on the
reverse and in the discretion of the herein named attorneys and proxies or their
substitutes  with respect to any other  matters as may properly  come before the
Annual  Meeting that are unknown to the Ramius  Group a  reasonable  time before
this solicitation.

IF NO DIRECTION IS INDICATED  WITH RESPECT TO THE PROPOSAL ON THE REVERSE,  THIS
PROXY WILL BE VOTED FOR PROPOSAL 1.

This Proxy will be valid until the sooner of one year from the date indicated on
the reverse side and the completion of the Annual Meeting.

         IMPORTANT: PLEASE SIGN, DATE AND MAIL THIS PROXY CARD PROMPTLY!

                   CONTINUED AND TO BE SIGNED ON REVERSE SIDE



[X] PLEASE MARK VOTE AS IN THIS EXAMPLE

   THE RAMIUS GROUP STRONGLY RECOMMENDS THAT SHAREHOLDERS VOTE IN FAVOR OF THE
                     NOMINEES LISTED BELOW IN PROPOSAL NO.1

Proposal No. 1 - The Ramius Group's Proposal to Elect Stephen Farrar, William J.
Fox,  Brion G. Grube and Matthew Q. Pannek to serve as directors  until the 2011
Annual Meeting of Shareholders.

                                                     WITHHOLD        FOR ALL
                                                   AUTHORITY TO       EXCEPT
                                      FOR ALL      VOTE FOR ALL     NOMINEE(S)
                                     NOMINEES        NOMINEES     WRITTEN BELOW
Nominees: Stephen Farrar                [ ]            [ ]             [ ]
          William J. Fox
          Brion G. Grube                                          ______________
          Matthew Q. Pannek


Proposal No. 2 - To ratify the  appointment of Grant Thornton LLP as independent
auditor for the 2008 fiscal year.

       |_| FOR                   |_| AGAINST               |_| ABSTAIN


           THE RAMIUS GROUP MAKES NO RECOMMENDATION ON PROPOSAL NO. 2



DATED:_________________________________________


_______________________________________________
(Signature)

_______________________________________________
(Signature, if held jointly)

_______________________________________________
(Title)

WHEN  SHARES  ARE HELD  JOINTLY,  JOINT  OWNERS  SHOULD  EACH  SIGN.  EXECUTORS,
ADMINISTRATORS,  TRUSTEES,  ETC., SHOULD INDICATE THE CAPACITY IN WHICH SIGNING.
PLEASE SIGN EXACTLY AS NAME APPEARS ON THIS PROXY.